House File 79 - Introduced
HOUSE FILE
BY SHOMSHOR
(COMPANION TO LSB 1469SS
BY JOCHUM)
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act relating to the sales and use tax imposed on the operation
2 of bingo games.
3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
4 TLSB 1469HH 83
5 ec/sc:mg/8
PAG LIN
1 1 Section 1. Section 423.2, subsection 4, paragraph b, Code
1 2 2009, is amended to read as follows:
1 3 b. The tax imposed under this subsection covers the total
1 4 amount from the operation of games of skill, games of chance,
1 5 and raffles, and bingo games as defined in chapter 99B, card
1 6 game tournaments conducted under section 99B.7B, and musical
1 7 devices, weighing machines, shooting galleries, billiard and
1 8 pool tables, bowling alleys, pinball machines, slot=operated
1 9 devices selling merchandise not subject to the general sales
1 10 taxes, the total amount less amounts awarded as prizes from
1 11 the operation of bingo games as defined in chapter 99B, and on
1 12 the total amount from devices or systems where prizes are in
1 13 any manner awarded to patrons and upon the receipts from fees
1 14 charged for participation in any game or other form of
1 15 amusement, and generally upon the sales price from any source
1 16 of amusement operated for profit, not specified in this
1 17 section, and upon the sales price from which tax is not
1 18 collected for tickets or admission, but tax shall not be
1 19 imposed upon any activity exempt from sales tax under section
1 20 423.3, subsection 78. Every person receiving any sales price
1 21 from the sources described in this section is subject to all
1 22 provisions of this subchapter relating to retail sales tax and
1 23 other provisions of this chapter as applicable.
1 24 EXPLANATION
1 25 This bill provides that the sales and use tax imposed on
1 26 the operation of bingo games shall be on the gross amount less
1 27 the amounts awarded as prizes. Current law imposes the tax on
1 28 the gross amount derived from the bingo games.
1 29 LSB 1469HH 83
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